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When Job 1 1 7 was completed, direct materials totaled $ 4 , 4 5 2 ; direct labor, $ 7 , 1 2 3

When Job 117 was completed, direct materials totaled $4,452; direct labor, $7,123; and factory overhead, $6,233. A total of 1,484 units were produced at a per-unit cost of
a. $12
b. $11,575
c. $1,484
d. $17,808

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